Komparativna analiza utjecaja socio-demografskih čimbenika na poreznu pismenosti u Hrvatskoj i Portugalu

master's thesis

• Title (english): Comparative analysis of the influence of socio-demographic factors on tax literacy in Croatia and Portugal
• Author: Fran Jarnjak
• Mentor: Dajana Barbić (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2024-07-05, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

U ovom radu provedeno je istraživanje porezne pismenosti u Hrvatskoj i Portugalu s posebnim naglaskom na porezni moral i utjecaj socio-demografskih čimbenika. Primijenjene metode obuhvatile su analizu sekundarnih izvora podataka te primarnih podataka pribavljenih provedbom online ankete u obje zemlje. Dobiveni rezultati ukazuju na povezanost između razine porezne pismenosti i poreznog morala, pri čemu informirani građani imaju veću tendenciju ispunjavanja poreznih obveza. Ključni zaključci istraživanja ističu važnost razvijanja programa poreznog obrazovanja i politika radi unaprjeđenja poreznog sustava i jačanja povjerenja građana u vladu.

Abstract (english)

This research focuses on analyzing tax literacy in the context of Croatia and Portugal and its impact on tax morale, with a particular emphasis on the influence of socio-demographic factors. The applied methods included analyzing secondary data sources and primary data gathered by conducting a survey in both countries. The findings indicate a correlation between the level of tax literacy and tax morale, with informed citizens being more likely to fulfill their tax obligations. Key conclusions of the research highlight the importance of developing tax education programs and policies to enhance the tax system and strengthen citizens' trust in the government.

• Keywords: porezna pismenost; porezni moral; socio-demografski čimbenici
• Keywords (english): tax literacy; tax morale; socio-demographic factors
• Language: croatian
• URN:NBN: urn:nbn:hr:148:725215
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2024-07-05 17:41:47